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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
An insurance agent inquired whether they could deduct expenses for their personal vehicle. The Directorate General for Taxes (DGT) ruled that to deduct expenses for a passenger car, the vehicle must be an asset assigned to the business and used exclusively for professional activities.
This ruling clarifies that the strict requirement of exclusive professional use must be met to claim tax deductions for passenger vehicle expenses, preventing the deduction of costs related to private use.
The tax team reviews your specific situation.
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